To the extent this correspondence concerns tax matters it is to be considered general information applicable to most estates or estate plans and should not be used in lieu of qualified tax advice from a professional familiar with tax laws including, but not limited to, probate estates, estate taxes, gift taxes, and domestic partnerships. You should contact a qualified Certified Public Accountant to discuss your specific tax issues and ensure that the proper returns are filed and taxes paid to reduce the risk of penalties or additional taxes being due. Any tax information contained in this correspondence or any attachment is not intended to be used and cannot be used by a taxpayer for the purpose of avoiding penalties that may be imposed by law.